Andorra

1. Products originating in Andorra from Chapters 25 to 97 of the HS may be accepted as originating in the Union specified in the legislation of EVFTA by Viet Nam.

2. Paragraph 1 may apply only if Andorra grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.

3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in paragraph 1.

Article 38. San Marino

1. Products originating in San Marino may be accepted as originating in the Union specified in the legislation of EVFTA.

2. Paragraph 1 may apply only if San Marino grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products.

3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in paragraph 1.

Chapter V

IMPLEMENTATION

Article 39. Goods during transport or storage

Preferential tariff treatment of EVFTA applies to the goods meeting conditions in this Circular and, on the effective date of EVFTA, the goods in one Party or during transport or storage, in bonded warehouse, or in free trade zone, provided the proof of origin issued retrospectively shall be submitted to the customs authorities of the importing Party. The importer shall submit the proof of non-alteration as provided in Article 17, upon a request, to the custom authorities of the importing Party.

Article 40. Confidentiality of information

The Party shall keep the information and data obtained while determining origin of goods confidential, refrain from disclosing information and data possibly prejudice the individual providing such information and data. The information and data communicated between the competent authorities of Parties for the purposes of administrative management and origin verification must be kept confidential.

Article 41. Implementation

1. Guidelines for and understanding of the rules of origin shall be agreed by the Parties, in rotation or in reports of meetings of the Customs Committee within the framework of EVFTA as the basis for the issuing authorities and customs authorities to implement.

2. The guidelines and understanding in paragraph 1 shall be notified to the issuing authorities and customs authorities through the contact point designated by Customs Committee of EVFTA.